Streamlining the Business Registration Process and Documentary Requirements by Further Amending the List of Documentary Requirements for the Registration of Each Type of Application under "Annex A" of Revenue Regulations (RR) No. 7-2012, as Clarified under Revenue Memorandum Circular (RMC) No. 70-2013 and RMC No. 37-2016

September 2, 2016 REVENUE MEMORANDUM CIRCULAR NO. 093-16 SUBJECT : Streamlining the Business Registration Process and Documentary Requirements by Further Amending the List of Documentary Requirements for the Registration of Each Type of Application under "Annex A" of Revenue Regulations (RR) No. 7-2012, as Clarified under Revenue Memorandum Circular (RMC) No. 70-2013 and RMC No. 37-2016 TO : All Internal Revenue Officials, Employees and Others Concerned This Circular is being issued to streamline the following: 1. Primary and secondary registration requirements amending the list of documentary requirements of each type of application published as "Annex A" of RR No. 7-2012 dated April 2, 2012, as clarified under RMC No. 70-2013 and RMC No. 37-2016. The revised checklist of documentary requirements herein attached as Annexes "A1-A11" included the acknowledgement of the applicant on the identified lacking documents for completion to facilitate the processing of application. 2. Steps for the registration of business in the Bureau of Internal Revenue to be implemented as follows: Step Process 1 Apply for Registration [with complete documentary requirements (Annexes "A1-A11")] 2 Pay Annual Registration Fee [thru Mobile Revenue Collection Officers System (mRCOs), Authorized Agent Banks, Revenue Collection Officer or GCash] 3 Get Certificate of Registration with auto-approved Authority to Print (ATP) for initial principal receipts/invoices The auto-approved ATP for initial principal receipts/invoices is only applicable to newly registered business taxpayer. However, subsequent application for receipts/invoices shall be processed in accordance with the procedures specified under existing issuances. aScITE This Circular revokes all other circulars or issuances inconsistent herewith and shall take effect immediately. All internal revenue officers and employees are hereby enjoined to give this Circular a wide publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A1 and A2.1 Application for Registration Checklist of Documentary Requirements Self-Employed Individuals, Estates and Trusts Application for Registration Checklist of Documentary Requirements Corporations, Partnerships (Taxable or Non-Taxable) ANNEX "A2.2 and A3 Application for Registration Checklist of Documentary Requirements Cooperatives, Associations (Taxable or Non-Taxable) Application for Registration Checklist of Documentary Requirements Registration of Branch and Facility Types ANNEX A4 and A5.1 Application for Registration Checklist of Documentary Requirements Employees Application for Registration Checklist of Documentary Requirements Purely TIN Issuance (Non-Business) ANNEX A5.2 and A6 Application for Registration Checklist of Documentary Requirements Purely TIN Issuance (Non-Business) Application for Authority to Print Checklist of Documentary Requirements Authority to Print (ATP) Receipts/Invoices ANNEX A7 and A8 Application for Registration Checklist of Documentary Requirements Books of Accounts Checklist of Documentary Requirements Application for Permit to Use ANNEX A9.1 and A9.2 Application for Registration Info. Updates Checklist of Documentary Requirements Registration Information Updates Application for Registration Info. Updates Checklist of Documentary Requirements Registration Information Updates ANNEX A10 and A11 Application for Registration Info. Updates Checklist of Documentary Requirements Transfer of Registration Application for Registration Info. Updates Checklist of Documentary Requirements Cancellation of TIN